UAE Corporate Tax Registration

UAE Corporate Tax Registration 

At Emirates Chartered Accountants Group (ECAG), we understand the complexities of navigating UAE Corporate Tax Registration. The Federal Tax Authority (FTA)  introduced Corporate Tax registration in the UAE through EmaraTax, aligning with Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses ("CT Law"). Our tailored UAE Corporate Tax Registration service aims to make this process seamless for your business.

Who needs to register for UAE Corporate Tax?

Corporate Tax registration is mandatory for all taxable persons, including Free Zone persons and certain exempt persons, irrespective of turnover. 

Foreign juridical persons whose place of effective management is in the UAE shall be treated as tax residents in the UAE and are required to get registered.

However, Non-Resident Persons are required to get registered only if they have a permanent establishment or nexus in the UAE. 

In case, they are only earning State Sourced Income and do not have a Permanent Establishment or nexus in the UAE, then they are not required to register for UAE Corporate Tax. 

As per the UAE Law for Corporate Tax, there are conditions for tax registration, which are as follows: 

• Mandatory Registration
• Registration at the choice of FTA

•    Mandatory Registration - Persons who come under the scope of Corporate Tax are mandatorily required to register unless specifically exempted.

•    Registration at the choice of FTA - In cases where the FTA deems an individual to be a Taxable Person who should have enrolled for Corporate Tax but has neglected to do so, the FTA has the authority, at its discretion and guided by available information, to register the individual for Corporate Tax.

What is the Timeline for UAE Corporate Tax Registration?

The registration process for UAE Corporate Tax has already started. The FTA has not specified any timeline for getting the UAE Corporate Tax registration. However, all Taxable Persons must be registered before they file their first Corporate Tax Return. For instance, a taxable person whose financial year ends on 31 December 2024, must get registered before 9 months from the end of the FY i.e., 30 September 2025.

What is the documentation requirement for Corporate Tax Registration?

In the case of an applicant who is a Natural person

• Trade license, where applicable
• Passport and /or Emirates ID of the applicant

In the case of an applicant who is a Legal Person

• Trade license, Memorandum of Association, Certificate of Incorporation, if any
• Passport and/or Emirates ID of all shareholders
• Passport and/or Emirates ID  of authorized signatory
• Proof of authorization for the authorized signatory